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ACCA Applied Knowledge · Business and Technology · Organisational culture

Which of the following is the most likely reason why organisational culture is difficult to change?

Culture is hard to change because it is embedded in shared assumptions, beliefs and habits that members take for granted. Changing it means altering attitudes and behaviour, not just amending written policies or rules, so resistance is likely and change tends to be slow.

  1. AIt is mainly determined by statutory regulation
  2. BIt is embedded in shared assumptions and habits that members take for grantedCorrect
  3. CIt is contained only in written policy documents that must be formally amended

Explanation

Culture is rooted in shared, often unconscious assumptions and habitual behaviour, so changing it needs changes in attitudes, not just rules. It is not mainly set by regulation, and it is not confined to written documents.

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